---
schema_version: "secwatch.filing_event.v1"
accession: "0001751788-25-000153"
form_type: "8-K"
ticker: "DOW"
cik: "0001751788"
company_name: "DOW INC."
filed_at: "2025-10-23T23:59:59+00:00"
generated_at: "2026-05-17T02:32:24.614729+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Dow reports Q3 net sales $10B down 8% YoY; operating EPS loss $0.19 vs $0.47 profit last year

## Summary
- GAAP net income $124M ($0.08 EPS); operating EBIT $180M, down $461M YoY; operating EPS loss $0.19.
- Packaging & Specialty Plastics Op. EBIT $199M, down $419M YoY on lower integrated margins and equity losses.
- Cash from operations $1.1B, up $330M YoY; reduced CapEx by $1B, on track for $6.5B cash support.
- Cost reduction actions: accelerated $1B cost cuts by end-2026, rationalizing higher-cost European assets.
- CEO mentions focus on fair-trade environment; near-term market backdrop largely unchanged.

## SEC filing metadata
- accession: 0001751788-25-000153
- form_type: 8-K
- ticker: DOW
- cik: 0001751788
- company_name: DOW INC.
- filed_at: 2025-10-23T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1751788/000175178825000153/0001751788-25-000153-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1751788/000175178825000153/dow-20251023.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001751788-25-000153
- JSON: https://secwatch.observer/filing/0001751788-25-000153.json
- Plain text: https://secwatch.observer/filing/0001751788-25-000153.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.